TaxTMI 
TaxTMI 
2024 (12) TMI 354
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed 01.03.2006 along with interest under Section 75 of the Act; and has confirmed the penalty of Rs.1000/- under Section 77 of the Act and an equivalent penalty of Rs.2,59,814/- under Section 78 of the Act. 2.1 Briefly stated facts of the present case are that the appellant is engaged in providing taxable services of 'Works Contract' and 'Rent a Cab Operator' to M/s Nestle India Pvt Ltd from time to time. On the basis of the information provided by M/s Nestle India Pvt Ltd, the department issue a show cause notice to the appellant on 03.04.2008 alleging that the appellant is liable to pay Service Tax amounting to Rs.6,86,100/- under Section 68 of the Finance Act, 1994 by invoking the extended period of limitation under proviso to Section 73....
X X X X Extracts X X X X
X X X X Extracts X X X X
....llant are in the nature of 'Works Contract'. 4.3 The learned Counsel further submits that the appellant had been regularly filing the VAT Returns for the relevant period which has been admitted in Order-in-Original also, which further shows that the services rendered by the appellant were in the nature of 'Works Contract', whereas the demand has been confirmed by the Adjudicating Authority under 'Construction Services'. He further submits that the learned Commissioner (Appeals) while confirming the demand, allowed the abatement of 67% under Notification No. 1/2006-ST dated 01.03.2006 and ordered that the value of taxable service shall be limited to 33% of the gross amount charged. He further submits that finding of the Commissioner (Appeal....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... hand, the learned AR for the Revenue reiterates the findings of the impugned order. 6. After considering the submissions made by both the parties and perusal of the material on record, we find that the period involved in the present appeal is 2003-04 and 2005-06 and the service tax liability has been confirmed under 'Construction Services' whereas both the authorities have admitted that it was 'Works Contract' service which involves construction activity and supply of material, thus, making the contracts as composite contract. 7. Further, we find that this issue has been settled by the Hon'ble Apex Court in the case of CCE vs. Larsen & Toubro Ltd (supra), wherein it has been categorically held by the Hon'ble Apex Court that composite con....